Corporate Disclosure (Resources)


Related Sites:

Disclosure Sites:

International Organizations:

Disclosure [OECD Guidelines for Multinational Enterprises]

Authors & Researchers:

Ron Kasznik, Assistant Professor of Accounting Stanford Graduate School of Business; [] [online publications] (5/99)


SEC seeks clearer reporting Seattle Times, Thursday, June 13, 2002 [By The Washington Post]

Public companies would have to tell investors more quickly about significant corporate events and their top officers would have to certify quarterly and annual reports under rules proposed yesterday by the federal Securities and Exchange Commission (SEC).

SEC to vote on quick disclosure: Proposal would shorten reporting time, expand requirements Seattle PI, Wednesday, June 12, 2002 By JUDY MATHEWSON, BLOOMBERG NEWS

WASHINGTON -- The Securities and Exchange Commission will vote today on whether to propose making companies disclose sooner when they've taken on important financial obligations or entered into agreements outside the ordinary course of business.

Annual reports haven't yet become open books Seattle Times, Sunday, June 02, 2002 By Steven Pearlstein, The Washington Post

The idea, roughly speaking, is for corporate chief executives to sit down once a year and write their investors a clear, concise and frank assessment of the company's recent performance and future prospects... It sounds reasonable. But for corporate America, it would represent nothing less than a cultural revolution, one the Securities and Exchange Commission (SEC) is trying desperately to foment in the post-Enron, post-Arthur Andersen era.

Sure reads great, but what's really going on? Seattle Times, June 02, 2002; By Steven Pearlstein

A sampling of recent annual reports, and the accompanying Securities Exchange Commission documents known as 10-Ks, illustrate the challenge in figuring out what's really going on in a company.

SEC urges more disclosure in partnerships: Recommendation comes in wake of Enron's ties with Arthur Andersen Seattle PI, Monday, January 7, 2002; By NEIL ROLAND BLOOMBERG NEWS

Enron, once the biggest energy trader, filed last month for the largest Chapter 11 bankruptcy ever after disclosing that it had overstated earnings by $586 million over 4 1/2 years. The company's overstatements involved partnerships, managed by then-Enron Chief Financial Officer Andrew Fastow, that were used by Enron to keep losses and debts off its balance sheets. sued by shareholders Seattle Times, March 22, 2001; By Monica Soto may have become a victim of its own hype. Two shareholder lawsuits - one filed this week and the other earlier this month - charge the Seattle-based online retailer with disclosing false or misleading information that artificially inflated its stock price.

Securities and Exchange Commission rule would ban selective disclosure; Seattle Times, December 15, 1999, 11:32 a.m. Pacific by Bloomberg News

WASHINGTON - The Securities and Exchange Commission today proposed a rule to stop companies from disclosing market-moving information to securities analysts and large investors before they release it to the general public.

Boeing hit with 2 more lawsuits Seattle Times, Thursday, Nov. 6, 1997, by Stanley Holmes

Two more federal lawsuits were filed yesterday contending Boeing's top executives withheld pertinent financial information from stockholders.

Return to Segmentation Paper || Krumme (Home)
2005 []